Separate excisability requires independent marketability; an internal blower/fan inside a drier chamber was not dutiable as a distinct product.

A blower/fan assembled inside a drier chamber was not separately liable to central excise duty as an industrial fan because it came into existence only as an integral part of the chamber, had no independent existence, and was not a commercially identifiable or marketable product. The identifiable excisable product was the drier chamber itself, with the fan/blower forming part of it. A component assembled within another product is not separately excisable unless it emerges as a distinct commodity with independent marketability and existence.

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Issues: Whether the blower/fan assembled inside the drier chamber of the machines manufactured by the appellants was independently liable to central excise duty as an industrial fan under Item 33(2) of the erstwhile Central Excise Tariff.

Analysis: The circulation device came into existence only when the components were assembled within the drier chamber. It had no separate existence as a fan, could not function independently, and was not brought into being as a commercially identifiable and marketable product. The identifiable product manufactured and removed was the drier chamber, with the fan/blower forming only an integral part of it. The facts were distinguishable from cases where a distinct excisable commodity came into existence and could be identified as such.

Conclusion: The blower/fan assembled inside the drier chamber was not liable to duty as an industrial fan under Item 33(2) of the erstwhile Central Excise Tariff, and the issue was decided in favour of the assessee.

Final Conclusion: The duty demand and penalty founded on treating the internal blower/fan as a separate excisable fan could not be sustained, and the appeal succeeded with consequential relief.

Ratio Decidendi: A component assembled within another product is not separately excisable as a distinct commodity unless it emerges as a commercially identifiable and marketable product with an independent existence.

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